Ejercicio profesional del Contador Público, tecnología y Ciencia Abierta en el contexto de América Latina y el Caribe

Abstract

The way in which public accounting professionals assume the accounting exercise, the understanding, apprehension of knowledge and registration of economic and commercial facts, is constantly reconfigured; Thus, paradigms have been established in certain periods of economic history, with some trends prevailing, which tend to prevail more than others, or even different views coexist on the phenomena subject to accounting analysis and registration.

Thus, routes of appropriation of the mercantile environment and elements of the economic and social culture have been configured on what, from the mode of production, the hegemonic economic structure and superstructure, is considered as that which is worth putting into circulation for what is useful and socially necessary for the exercise of accounting science.